GST classification of mechanical sprayers clarifies applicability of the standard GST rate for spraying appliances. Mechanical appliances for projecting, dispersing or spraying liquids or powders, including spray guns, jet-projecting machines and fire extinguishers, are classified as taxable goods under the GST schedule with administrative clarification addressing the scope and treatment of mechanical sprayers; the entry excludes specified irrigation nozzles and sprinklers and has been amended by successive notifications altering the precise scope and exclusions.